If vehicles are invoiced to a customer with VAT and the latter invoices the supplier for the same vehicles with VAT on the following day without inspecting them or actually accepting them, the purpose of the mutual invoicing is general financial assistance , but not the Delivery (= procurement of the power of disposal by the customer). − In the absence of a delivery , the input tax deduction for the invoiced VAT is also to be denied .
Source: LeitnerLeitner
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